IRP 5 Codes
This article is to assist you with all the IRP 5 codes needed to submit your EMP 501 reconciliation. This is not a complete list, but the most important and most used ones.
Income codes:
3601 - Normal salary income
3605 - Annual payment (bonus)
3606 - Commission income
3610 - Normal salary income
3615 - Member's remuneration (Closed Corporation) / Directors remuneration (Company)
3616 - Independent contractor
3617 - Labour broker
Allowance codes:
3701 - Travel allowance
3702 - Travel reimbursement (taxable)
3703 - Travel reimbursement (non-taxable)
3715 - Subsistence allowance
Fringe benefit codes:
3801 - General benefit
3802 - Company vehicle / right of the use of a motor vehicle
3805 - Cheap or free accommodation
3810 - Company medical aid contribution
Gross remuneration codes:
3696 - Gross non taxable income
3697 - Gross retirement funding employment income
3698 - Gross non-retirement funding employment income
Deduction codes:
4001 - Pension fund contributions (current)
4002 - Pension fund contributions (arrear)
4003 - Provident fund contributions (current and arrear)
4005 - Medical aid contributions
4006 - Retirement annuity fund contributions (current)
4007 - Retirement annuity fund contributions (arrears)
4474 - Employer's medical aid certificate
Employee's tax deduction codes:
4102 - PAYE
4116 - Medical aid credits
4141 - UIF employer and employee contributions
4142 - SDL employer contributions
4149 - Total PAYE / UIF / SDL contributions
Read more about the services we offer:
Employees tax (PAYE) or value added tax (VAT) registration.
Monthly bookkeeping services
Annual financial statements
| Subscribe to your YouTube Channel: |  |
| 21 Day Online Course - Morning Rituals & Daily Habits (Entrepreneur SA): |  |
| FREE Gift Pack - Subscribe to our Newsletter (Entrepreneur SA): |  |
| Like us on Facebook (22,245 Likes) (Accountants & BEE South Africa) |  |
Send us a WhatsApp.